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Central Excise - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

Clearance of goods after processing but as such - reversal of ...


Supreme Court: Value Addition Alone Doesn't Equal Manufacturing; No Credit Reversal Without Change in Goods' Nature.

March 24, 2015

Case Laws     Central Excise     SC

Clearance of goods after processing but as such - reversal of credit - value addition without any change in name, character or end use of goods cannot possibly constitute criteria to decide as to what is manufacture - SC

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